VAN D i HdM NAY ( Sgn (112) 2012 ) Quy dmh phap ly ve ke toan tac ddng den noi dung giang day cac mon hoc nghiep vu ke toan tai Hoc vien Tai chfnh Sy cdn thiet Khudn khd phdp ly vl kc todn, kidm lodn[.]
Trang 1VAN D i HdM NAY
Quy dmh phap ly ve ke toan tac ddng den noi dung giang day cac mon hoc nghiep vu
ke toan tai Hoc vien Tai chfnh
S y cdn thiet
Khudn khd phdp ly v l kc
todn, kidm lodn Vipt Nam da
dugc xdc dinh bao gom Lugt K I
todn, Lugt Kilm todn, hO thong
chudn myc k l todn, kicm lodn
vd chd dp kl lodn
Lugt Kc todn dugc Qudc hOi
thdng qua ngdy 17/06/2003, Chu
tjch nude cdng b l ngdy
26/06/2003 vd cd hiOu lyc thi
hdnh td ngdy 01/01/2004 Cho
tdi nay, cdc van bdn hudng dan
thi hdnh Ludt Kd loan da dugc
Chinh phu va Bg Tdi chinh ban
hdnh mgt cdch tuong ddi ddy dd
vd ddng bd HO thdng Chudn
myc Ke todn Viet Nam da dugc
Bg Tdi chinh Ban hdnh tu ndm
2000 tdi nay qua 5 dgt vdi tdng
sd 26 Chudn myc, cdng vdi he
thdng chuan muc kl todn, Bg Tdi
chinh cung dd ban hdnh hO thdng
chd dg ke loan dp dyng cho cdc
doanh nghiOp, bao gdm: Chd dO
kd todn doanh nghiOp (dugc ban
hdnh theo Quydt djnh 15/2006/
QD-BTC ngay 20/3/2006 cda Bg
trudng Bg Tdi chinh) vd chl dO
kd todn cac doanh nghiOp nhd vd
vda (dugc ban hdnh theo Quydt
dinh sd 48/2006/QD-BTC ngdy
14/9/2006 cda BO yudng Bg Tdi
ehinh)
Ludt Kilm todn Nhd nude
da dugc Qu6c hOi thdng qua
ngdy 14/06/2005 vd ed hiOu lyc
thi hdnh td ngay 01/01/2006 HO
th6ng Chudn myc Kilm todn
Vipt Nam cGng da dugc BO Tdi chinh ban hdnh tu ndm 1999 tdi nay qua 7 dgt vdi tdng so 36 Chudn myc; Lugt KJcm lodn dOc lgp dang dugc cdc ea quan cua Nhd nude nghidn cihi sogn thao
vd chd Quoc hOi thdng qua
HO thong vdn bdn phdp lugt
v l kl lodn, kilm todn cua Vipt Nam da dugc xdy dyng, ban hdnh dua vdo thyc hiOn trong nen kinh t l quoc ddn mOl cdcb ddng bg, hodn chinh, tgo ra mdi yudng phdp ly thugn Igi cho vipc lien hdnh cdng viOc k l todn, kiem lodn, vdi mgt hO thong cdc phucmg phdp ky thugt tidn tiln ddp ung ydu cdu cda nin kinh t l thj yudng, phu hgp vdi thdng 10 qudc te, ldng cudng vd thyc thi chuc ndng kicm tra, kilm sodt cua cdc CO quan chdc ndng cda Nhd nude ddi vdi linh vyc k l loan, kidm todn
ViOc ra ddi cda hO thong cdc vdn bdn phdp 1^ v l kl todn, kilm todn da cd dnh hudng khdng nhd den viOc gidng dgy cdc mdn thugc chuydn ngdnh k l todn va Idem loan cd v l nOi dung chucmg trinh vd phucmg phdp gidng dgy cdc mdn hgc cd lien quan Hgc viOn Tdi chinh da chd dOng ddi mdi d l c§p nhdt edc van d l thay ddi ed lien quan vao ngi dung cdc mdn hgc mOt cdch nhanh chdng ddm bdo cho sinh vien ra tmdng dugc tilp cgn vdi cdc quy djnh mdi nhat da ban
TS.Nguyen Vu ViOt
Hpc vipn Tdi chinh
hdnh Tuy nhidn, de dam bdo ndng cao hem nua chdt lugng ddo tgo chuydn ngdnh k l todn, kilm todn trong dilu kipn ddo tgo theo tin chi biOn nay, hudng tdi myc tidu ddo tgo dd d$t ra tinh thdi sy vd thyc lien cua viOc
nghidn cdu "Tdc dpng cda cdc quy dinh phdp ly vi Ki todn, kiim todn din npi dung gidng dyy cdc mdn hpc ki todn - Idem todn"cimg duge khdng dinh
.Myc tieu ddo t^o vd quy djnh c h u i n ddu r a cua sinh viSn chuyen ngdnh k l todn, kidm todn
Trong xu thd toan cdu hda, tien yinh md cda vd hOi nhdp cda ViOt Nam khdng chi dung lgi d cdc quan hO giao djch thuomg mgi hang hda md cdn
md rgng ddi vdi edc quan hO cung edp djnh vy Qua yinh hOi nhgp ke loan; kidm todn tgo ndn
CO hOi Idn cho ngdnh k l todn vd kilm todn ViOt Nam, dong thdi eung d$t ra nhihig thdch thdc ddi hdi phdi cd nhiing gidi phdp him biOu d l vugt qua vd phdt yiln Ndn kinh te thj tmdng toan cdu hda ddi hdi vd chi c h ^ nhdn cdc djch vy k l todn, kiem todn hodn hdo cd chat lugng cao, dugc cung edp bdi cdc chuyen gia cd
dd trinh dg chuydn mon, kinh nghiOm, bdn Imh vd ed dgo due nghi nghipp
De cd duge mOt dgi ngu chuydn gia k l todn, kilm todn
&y Tap chi nghidn cuTu Tai chinh k^ toan
Trang 2VAN DE H 6 M NAY
nhu vdy, Hgc viOn Tdi chmh da
xdc dinh ro myc tidu ddo tgo cap
Dgi hgc mang img nhihig tidu
chi duge quy djnh theo chudn
ddu ra d i i vdi sinh vien tot
nghiOp chuydn ngdnh k l lodn,
kidm todn theo Quycl djnh so
tl84/QD-HVTC ngdy 28/10/
2009 cua Gidm doc Hgc viOn
nhu sau:
Chuydn ngdnh ke todn
doanh nghiOp: Cd kien thue
chuyen sdu ve kd todn tdi chinh,
ke todn qudn tri ndm chdc quy
trinh bgch todn nghiOp vy ke
todn, quy yinh td chdc cdng tdc
ke todn nam dugc cac tdin Ihuc
CO bdn vd thul, tai chinh doanh
nghiOp; sm bilu chudn myc ke
todn vd chl dg ke todn Ndm
dugc lain thdc bd yg phdp lugt
vl tdnh tl, kd todn vd Idem loan
- Chuydn ngdnh kidm toan:
Ngodi edc tieu chudn chung cda
ngdnh k l loan, lot nghiOp
chuyen ngdnh kiem todn cdn
phdi dgt them cdc tidu chudn: Cd
kiln thdc chuydn sdu vd ke loan,
kiem todn; nam chac quy yinh
kilm todn; ndm dugc cdc kien
thue CO bdn vd thul, tdi chinh
doanh nghidp, am bilu chudn
muc kl todn, kiem todn vd chd
do kl todn Ndm dugc kien thdc
bd y g v l phap lugt kinh td, kd
todn kilm loan
Chi yen ca sd myc tieu dd
Cd nhdn kd todn, kidm lodn Vipt
Nam mdi du sdc giai quyet dugc
cdc cdng viOc thuOc ngdnh nghe
chuyen mdn phyc vy cho sy
nghiOp cdng nghiOp hda, biOn dgi
hda ddt nude, chu dOng va lich
cyc hgi nhdp cd hipu qua vdo
nin kinh t l thl gidi vd tgo tidn
dl, nin tang ea bdn cho ddo tgo
dpi ngu CPA ViOt Nam theo tidu
chudn vd chdt tugng qu6c tl
v d n de ddt ra vd mgt sd trao doi
De dgt dugc myc tieu ddo tgo tuong inig vdi tieu ehi chudn dau ra vd kien thue chuydn ngdnh, phu hgp vdi chuang trinh vd phuang thdc ddo tgo theo tin chi, khoi kiln thdc ngdnh vd chuydn ngdnh kl todn dugc Ihilt kl vdi tdng so 31 tin chi (29 tin ehi buOe vd 02 tin chi
ty chgn) thi vipc gidi quyet sy tdc dOng cua cdc quy djnh phdp
ly vl kl todn, kilm todn din nOi dung gidng dgy cdc mdn hgc kd lodn - kicm loan cdng khd khan
vd phdc tgp
T h d nhdt: Xem xdt sy tde dOng den nOi dung cdc mdn hgc lien quan den kiln thdc chuyen ngdnh
- Ddi v&i mdn hpc Nguyen
ly ki todn: Nguydn ly ke loan
-mOt mdn ca sd tchoa hgc cua ngdnh kd todn vi vdy vd nOi dung, mdn hgc ndy phdi gidi quyet dugc nhimg van dd 1^ lugn
CO bdn cda tchoa hgc kd todn
Tmdc bit Nguyen ty todn
K I todn Id mdn hgc nghidn cuu
ly lugn vd khoa hgc k l todn nen tchdng di sdu nghidn cuu vd gidi quydt nhung van dd cy the lien quan din hO thong quy dtnli phdp 1^ v l k l todn nhu Lugt Ke todn, chudn myc vd chl dO ke todn; md chi tdy nOi dung cda nhihig quy djnh cy the dd de minh bga phdn ty lugn cda khoa bgc k l todn duge trinh bdy yong nOi dung cua mdn hgc vd nghien cdu bd sung 1^ tugn mdi nhdm phdt ttiln khoa hgc k l todn phyc
vy phdt y i l n kinh t l - xa hOi-Mat khde, cdn khdng djnh hO
thong quy dinh phdp ty v l ke toan (Ludt k l todn, chudn myc
k l lodn, chl do kl todn) dugc nghidn cdu xay dyng yen ca sd
ly lugn khoa hgc kl toan vd ydu cdu qudn ly kinh tl tdi chinh cua Nhd nude trong timg thai ky Trdn co sd kit qud nghidn cim, bOi thdo vd trao ddi nhieu ndm, gido trinh Nguyen ty k l todn cua Hgc viOn Tdi chinh xudt bdn nam 2009 da ddi mdi
vd gidi quydt mOt each tchoa hgc nhihig vdn d l thugc ve ty lugn
CO bdn cua tchoa bgc ke todn, ddp dng tot yeu cdu dat ra ddi vdi cdng tdc ddo tgo eua Hgc vidn Tuy vgy theo chdng ldi, ddi vdi ngi dung gidng dgy cda mdn hgc vdn can phdi tiep tuc ddi mdi vd hodn IhiOn dd ndng cao vd gidi quylt Idm rd hon niia nhimg vdn de dgo ty cua nhung quy djnh phdp ty ve kd toan cua ViOt Nam hien nay
- Ddi v&i mdn hpc Td chuc cdng tdc ki todn trong doanh
nghi$p: Mdn hgc nay Id mdn
hgc thugc Ichdi kiln thdc nghiOp
vy cda chuydn ngdnh dugc xdy dyng d l gidng dgy cho nhung chuydn ngdnh thuOc ngdnh Kd todn Mon hgc dugc thidt ke xdy dyng vdi ngi dung "Td chdc cdng lac ke todn dong doanh nghiOp" trdn co sd ndi dimg tchoa hgc phd hgp vd nhung ngi dung tuang dng dugc quy djnh yong Lugt vd chudn muc ke todn Nhung vdn d l thugc ve chudn myc ke todn cy the ehi ndn trinh bdy mgt cdch khdi qudt vdi ngi dung gidi thidu vd
"Khudn khd phdp ty cua hO thing k l todn doanii nghiOp ViOt Nam", ngi dung chi tidt eua tihig chudn myc cy thd sS dugc trinh
Trang 3VAN DE H 6 M NAY
bay tuang ung vdi nhung ngi
dung cda cac hgc phan thuOc
mdn hpc "Kl lodn tdi chinh"
- Mdn Chudn myc ki todn
qudc ti: Mdn hgc ndy dugc xdc
djnh Id mdn bgc bo Irg cua
chuydn ngdnh K I lodn doanh
nghipp, dugc xdy dyng vd thidt
kd vdi npi dung trinh bdy ve
nguydn tdc, hp thing chuan myc
k l todn qudc t l da dugc thua
nhgn Ddy la mOl hgc phdn mdi
dugc b l sung nhdm ndng cao
kiln thdc v l k l todn quoc tl,
gidp cho sinh vien ciing co vd
hiiu dugc nhung dgo ly va sy
vgn dyng cua ViOt Nam, m$l
khdc budc ddu tang cudng kha
ndng hOi nhgp, co hgi cho sinh
vien tilp cgn vdi hp thong ke
todn qudc le
- Mdn Ke todn tdi chinh
(Vdi 4 hgc phdn 8 tin chi) la mdn
hgc nghipp vy chinh cda chuydn
ngdnh k l lodn doanh nghiOp can
phdi chuan hda theo hudng gidi
quydt nhimg vdn de cy the theo
tinh than cda chudn myc vd
nguyen lac kd todn Chung tdi
cho rdng nOi dung cy the cua tCmg chudn myc k l lodn phdi dugc xdy dyng thilt k l dua vdo nOi dung cua tdng phdn, tdng chuang trong nOi dung, chucmg trinh gidng dgy cda mdn hgc Idm
CO sd d l ddnh gid, ghi nhdn vd trinh bdy thdng tin cho timg d i i mgng k l todn, theo timg khodn myc yong bdo cdo tdi chinh MJt khdc cdn mgnh dgn gidm bdt nOi dung trinh bdy ve che dg kc todn
cy thl, thay vdo dd cdn tdng cudng nOi dung cda nguydn tdc, chudn myc kl todn de ty gidi, phdn tieh tlm ra dgo ly, co sd
khoa hgc ciia vdn de
T h d hai: Xem xdt sy tdc dgng din phucmg phdp gidng dgy cdc mdn bgc lidn quan den kiln thdc chuyen ngdnh
Cung vdi vipc ddi mdi phuang thdc ddo tgo theo tin chi, de chuyen tdi vd nghidn cim hdt dugc ngi dung theo nhung quan didm neu ydn, theo chdng ldi vdi thdi gian ten ldp ly thuylt chi gidng dgy nhung vdn
d l thuOc ve nguyen tdc, dgo 1^
vdi quy yinh lucmg img cua tdng chudn myc kd toan, timg ddi tugng nghidn cdu yen ca sd ldng cudng gidi quylt tinh huong td khdu ddnh gid, ghi nhgn vd trinh bdy thdng tin yen bdo cdo tdi chinh Nhimg vdn d l
cy thl lien quan den che dg ke todn ydu cdu sinh vien ty dgc, ty nghidn cihi vd gidi quyet bai tdp tdng cudng ky ndng; sau dd gidi quycl vudng mdc vd tdng kcl chi rd dgo ly, c a sd tchoa hgc cda tdng van de bang thdo lugn, trao d i i
Tdm Ipi, vdi gidi hgn cda bdi
vidt chung ldi ndu ra mOl so suy nghT cda cd nhdn lien quan ddn
vdn de "Tdc dpng cua cdc quy dinh phdp ly vi ke todn den npi dung gidng dgy cdc mdn hpc nghipp v{( ke todn ** de mgi
ngudi ciing trao ddi, vdi mong mudn xac djnh ngi dung, phuong phdp gidng day ciia tdng mdn hgc phu hgp vdi dieu tdOn hipn tgi cda Hgc viOn Tdi chinh
vd dap img dugc myc tidu ddo tgo dd ddt ra
Tien thanh todn bi>a dn Hai kd mdc tdi chuydn nghl$p dang dn trong mOt nhd hdng MOt ten nhin sang bdn bdn cgnh thIy 6ng khdch dang bvpc tCpc
v6 dIu bCft tdc, quay Igi hdi bgn:
- Ndy lao kia Idm sao l y nhr?
- K0 6ng ta, bj mit vf tiln l y md
- Sao c|u bilt?
- Thl c$u djnh chd' lao ta ty nguydn trd tiln cho bOa dn cCia chOng minh hay sao?